Code of Federal Regulations · Section
§ 204.31 — Excluded Debts Or Claims
17 C.F.R. § 204.31
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This regulation does not apply to:
(a) Debts or claims arising under the Internal Revenue Code of 1954 as amended (26 U.S.C. 1), or the tariff laws of the United States.
(b) Any case where collection of a debt by salary offset is explicitly provided for or prohibited by another statute, such as travel advances in 5 U.S.C. 5705 and employee training expenses in 5 U.S.C. 4108.
Authorizing Statute
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Advancements and deductions5 U.S.C. § 5705
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Tax imposed26 U.S.C. § 1
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Employee agreements; service after training5 U.S.C. § 4108
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Installment deduction for indebtedness to the United States5 U.S.C. § 5514